Romania
D406 Mandatory Updated 2026-01-201 change this quarter
Baseline
D406 SAF-T — Romanian Standard Audit File
Romania mandates SAF-T through the D406 declaration, phased by taxpayer size. The D406 file covers GL transactions, customer/supplier data, invoices, payments, and goods movements. It must be submitted monthly or quarterly depending on the reporting period.
Key Dates
Jan 2022Large taxpayers: D406 mandatory
Jan 2023Mid-sized taxpayers: D406 mandatory
Jan 2025Small taxpayers: D406 mandatory (phased)
Who is in scope
All taxpayers in Romania, phased by size category.
Process
Accounting system generates D406 SAF-T XML -> submitted to ANAF monthly/quarterly -> ANAF validates and cross-references with RO eFactura data.
Official Sources
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